Chart of accounts 10 materials. Constant change in the value of the same values

Account 10 “Materials” is intended to summarize information about the availability and movement of raw materials, materials, fuel, spare parts, inventory and household supplies, containers, etc. valuables owned by organizations (including those in transit and processing).

Materials are accounted for on account 10 “Materials” at the actual cost of their acquisition (procurement) or accounting prices.

Organizations engaged in the production of agricultural products, products of their own production of the reporting year, reflected on account 10 “Materials”, during this year (before the preparation of the annual reporting is adjusted to the actual cost.

When accounting for materials at accounting prices (planned cost at the cost of valuables at these prices and actual cost at the cost of materials."

The following subaccounts can be opened for account 10 “Materials”:

10-01 "Raw materials and materials";

10-02 "Purchased semi-finished products and components, structures and parts";

10-03 "Fuel";

10-04 "Containers and packaging materials";

10-05 "Spare parts";

10-07 "Materials transferred for processing to third parties";

10-08 "Building materials";

10-09 "Returnable waste, scrap, waste";

10-10 "Inventory and household supplies";

10-11 "Special equipment and special clothing in the warehouse";

10-12 "Special equipment and special clothing in operation";

10-13 "Other materials".

Subaccount 10-01 "Raw materials and supplies" takes into account the presence and movement of raw materials and basic materials that are part of the manufactured product, forming its basis, or that are necessary components in its manufacture, including metal, hardware, timber, varnishes, paints, materials for sewing uniforms, ice, quartz sand and other materials; auxiliary materials that are involved in the production of products or are consumed for economic needs, technical purposes, or to assist the production process; agricultural products prepared for processing, etc.

Subaccount 10-02 “Purchased semi-finished products and components, structures and parts” takes into account the availability and movement of purchased semi-finished products, finished components (including building structures and parts) purchased for construction, which require costs for their processing or assembly. Products purchased for assembly, the cost of which is not included in the cost of production, are recorded on account 41 “Goods”.

Organizations engaged in carrying out research, development and

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technological work, purchasing on the side the special equipment, tools, fixtures and other devices they need as components for carrying out this work on a certain research or design topic, take these values ​​into account in subaccount 10-2 "Purchased semi-finished products and components, structures and details."

Subaccount 10-03 "Fuel" takes into account the presence and movement of petroleum products (oil, diesel fuel, kerosene, gasoline, etc.) and lubricants intended for the operation of vehicles, technological needs of production, energy generation and heating, solid (coal, peat , firewood, etc.) and gaseous fuel.

Subaccount 10-04 “Containers and packaging materials” takes into account the presence and movement of all types of containers (except those used as household equipment), as well as materials and parts intended for the manufacture of containers and their repair (parts for assembling boxes, barrel staves, hoop iron and etc.). Items intended for additional equipment of cars, barges, ships and other vehicles in order to ensure the safety of shipped products are accounted for in subaccount 10-01 “Raw materials and materials”.

Organizations carrying out trading activities take into account containers under goods and empty containers in account 41 “Goods”.

Subaccount 10-05 "Spare parts" takes into account the availability and movement of purchased or manufactured spare parts (parts, assemblies) intended for repairs, replacement of worn parts of machines, equipment and other vehicles, etc., as well as car tires in stock and turnover. It also takes into account the movement of the exchange fund of complete machines, equipment, engines, components, and assemblies created in the repair departments of organizations, at technical exchange points and repair plants.

Car tires (tire, tube and rim tape), located on wheels and in stock with a vehicle, included in its initial cost, are taken into account as part of fixed assets.

The repaired facility is supplied with serviceable spare parts located in the warehouse, which is reflected in the accounting entry as a credit to subaccount 10-05 “Spare parts” and a debit to account 23 “Auxiliary production”. Account 23 “Auxiliary production” also collects other costs for repairing the facility: wages for repair workers, the amount of the unified social tax and deductions for compulsory accident insurance, etc. Expenses accumulated in subaccount 23 “Auxiliary production” (repair of fixed assets) are written off to the corresponding subaccount of account 20 “Main production”.

Spare parts removed from objects can be transferred for repair. When carrying out repairs on our own, such transfer is made to the credit of subaccount 10-05 “Spare parts” and the debit of account 23 “Auxiliary production”. The debit of this account also reflects other costs for the repair of spare parts: wages of workers engaged in repairs, the amount of accrued unified social tax and deductions for compulsory accident insurance, etc. The capitalization of repaired spare parts is carried out by an entry on the credit of account 23 “Auxiliary production” and debit account 10-05 “Spare parts” at the price based on repair costs.

When repairing spare parts by third-party organizations on the basis of an invoice for the release of materials to an external party, the cost of spare parts is transferred from the credit of subaccount 10-05 “Spare parts” to the debit of subaccount 10-07 “Materials transferred for processing externally”. When certificates of completion of work are received from enterprises, the cost of repaired spare parts is transferred from the credit of subaccount 10-7 “Materials transferred for external processing” to the debit of subaccount 15-05 “Procurement and acquisition of spare parts”. Subaccount 15-05 “Procurement and purchase of spare parts” also reflects the cost of repair services from third-party organizations. The generated cost of repaired spare parts is written off from the credit of subaccount 15-5 “Procurement and acquisition of spare parts” to the debit of subaccount 10-05 “Spare parts”.

If a certificate is received from a third party about the impossibility of carrying out repair work, a decision is made to write off these spare parts. Accounting reflects the return of spare parts that cannot be repaired from the credit of subaccount 10-7 "Materials transferred for processing to third parties" to the debit of subaccount 15-05 "Procurement and acquisition of spare parts" and their entry as non-repairable in the debit of subaccount 10 -05 “Spare parts” in correspondence with the credit of subaccount 15-05 “Procurement and purchase of spare parts”. Based on the act, the write-off of spare parts that cannot be repaired is reflected on the credit of subaccount 10 5

“Spare parts” in correspondence will be debited to subaccount 91-02 “Other expenses”.

Subaccount 10-08 "Building materials" takes into account building materials used directly in the process of construction and installation work or for the manufacture of building parts and for the construction and finishing of structures and parts of buildings and structures. To such W.WW...I.ne.t.L.i.b:RU -

materials include silicate materials, forest materials, construction metal, metal products, sanitary materials, electrical materials, chemical and other materials.

Subaccount 10-09 “Returnable waste, scrap, scrap” reflects the presence and movement of production waste, incl. returnable, incorrigible defects, material assets received from the disposal of fixed assets and other property that cannot be attributed to other subaccounts of account 10 “Materials”.

Returnable waste refers to the remains of raw materials (materials), semi-finished products, coolants and other types of material resources generated during the production of goods (performance of work, provision of services), which have partially lost the consumer qualities of the original resources (chemical or physical properties) and are therefore used with increased costs (reduced product yield) or not used for their intended purpose. The cost of waste is determined by the organization based on the prevailing prices for scrap, waste, rags, etc. (i.e. at the price of possible use or market value).

Scrap metal collected by structural divisions of the organization and intended for sale is accounted for in subaccount 10-09 “Returnable waste, scrap, scrap” in correspondence with the credit of subaccount 91-01 “Other income”.

Subaccount 10-10 “Tools, fixtures, inventory” takes into account the presence and movement of inventory, tools, household supplies and other means of labor that have a useful life of less than 12 months or one operating cycle if it exceeds 12 months.

Subaccount 10-11 “Special equipment and special clothing in the warehouse” takes into account the receipt, availability and movement of special tools, special devices, special equipment and special clothing located in the organization’s warehouses or other storage areas.

When issuing special tools, special devices, special equipment, special clothing, their cost is transferred from the credit of subaccount 10-11 “Special equipment and special clothing in warehouse” to the debit of subaccount 10-12 “Special equipment and special clothing in operation.” Repayment of the cost of issued special clothing is reflected in the debit of cost accounting accounts in correspondence with subaccount 10-12 “Special equipment and special clothing in operation.”

Organizations engaged in the production of agricultural products can open separate sub-accounts for account 10 “Materials” to account for: seeds, planting material and feed (purchased and own production); mineral fertilizers; pesticides used to control pests and diseases of agricultural crops; biological products, medicines and chemicals used to combat diseases of farm animals, etc.

Subaccount 10-13 “Other materials” takes into account the presence and movement of other materials that are not reflected in other subaccounts.

Materials are accounted for on account 10 “Materials” at the actual cost of their acquisition and procurement or accounting prices, depending on the accounting method approved by the organization’s accounting policy. The method of accounting for the acquisition of materials is also approved by the accounting policy of the organization: using accounts 15 “Procurement and acquisition of material assets” and (or) 16 “Deviation in the cost of material assets” or without their use.

When accounting for materials at the actual cost of their acquisition, the posting of materials is reflected by an entry in the debit of account 10 “Materials” and the credit of accounts 60 “Settlements with suppliers and contractors”, 20 “Main production”, 23 “Auxiliary production”, 25 “General production expenses”, 26 “General business expenses”, 29 “Service production and economy”, 71 “Settlements with accountable persons”, 76 “Settlements with various debtors and creditors”, 79 “Intra-business settlements”, etc. depending on where certain materials came from, and on the nature of the costs for the procurement and delivery of materials to the railway transport organization. In this case, materials are accepted for accounting regardless of when they were received - before or after receipt of the supplier's payment documents.

In accordance with the terms of concluded agreements (the norms of current legislation), the organization can make an advance payment (advance payment) for purchased materials. In this case, amounts paid for inventories are taken into account in accounting as advances (prepayment) in the debit of settlement accounts.

If, in accordance with the terms of the contracts, ownership of the purchased materials passes at the moment the goods are transferred to the buyer’s disposal, then the amounts paid for inventories that have not been removed from suppliers’ warehouses and are in transit (not transferred to the buyer’s disposal) which have not been transferred to the organization are accounted for in accounting as advances (prepayment) in the debit of settlement accounts without reflecting them on account 10 “Materials”.

According to the terms of the contract (the norms of current legislation), ownership of the purchased materials can be transferred to the organization at the time of payment of their cost or in another manner in accordance with the concluded contracts.

The cost of such materials, the ownership of which has transferred to the organization in accordance with the terms of contracts, remained in transit at the end of the month or has not been removed from suppliers’ warehouses, at the end of the month is reflected in the debit of account 10 “Materials” and the credit of account 60 “Settlements with suppliers and contractors" or subaccount 79-02 "On-farm settlements for current operations" (without posting these values ​​to the warehouse). Accounting for materials in transit in the debit of account 10 “Materials” is carried out in the estimate provided for in the contract or specified in the supplier’s settlement documents (invoice, invoice, payment request-order, advice note, etc.), with subsequent clarification of the actual cost.

If, under the terms of the contract, ownership of the purchased materials passes to the organization at the time of their shipment from the supplier’s warehouse, then the cost of such materials not removed from the supplier’s warehouse is taken into account in accounting as an advance (prepayment) in the debit of settlement accounts without reflecting them on the account 10 "Materials", and the cost of materials removed from the supplier's warehouse and in transit is reflected at the end of the month in the debit of account 10 "Materials" and the credit of account 60 "Settlements with suppliers and contractors" or subaccount 79-02 "Intra-business settlements for current operations" (without posting these values ​​to the warehouse).

If the organization does not have ownership rights to received materials, the latter should be accounted for in off-balance sheet accounts.

Uninvoiced deliveries are accounted for in subaccounts to account 10 “Materials”, depending on the purpose of the material stocks received. When accounting for materials at the actual cost of their acquisition, these inventories are accounted for at market prices (at the price stipulated in the contract). After receipt of settlement documents for uninvoiced deliveries, their cost is adjusted taking into account the received settlement documents. At the same time, settlements with the supplier are clarified.

The capitalization of rejected products at prices of possible use, intended for own consumption, is reflected in the debit of account 10 “Materials” and the credit of account 28 “Defects in production”.

Capitalization of material assets in the debit of account 10 “Materials” and the credit of subaccount 91-01 “Other income” is carried out in the following cases: -

identifying excess materials during the inventory process; -

write-off of fixed assets unsuitable for restoration and further use, as well as in cases of dismantling, disassembly, repair and disposal of fixed assets (receipt of materials, including scrap, scrap); -

disposal of other property of the organization.

As a result of emergency circumstances of economic activity (natural disasters, fires, accidents, etc.), material assets remaining from the write-off of assets unsuitable for restoration and further use are accounted for in the debit of account 10 "Materials" and the credit of account 99 "Profits and losses" , subaccount 03 "Losses, income and expenses due to emergency circumstances of economic activity."

The actual receipt of material assets as the founder's contribution to the authorized capital is carried out in the debit of account 10 "Materials" and the credit of account 75 "Settlements with founders", subaccount 01 "Settlements on contributions to the authorized (share) capital."

Material assets received as a contribution to common property under a simple partnership agreement are reflected in the debit of account 10 “Materials” and the credit of account 80 “Authorized capital”.

Material assets received through targeted financing are reflected in the debit of account 10 “Materials” and the credit of account 86 “Targeted financing”. If in the accounting of the organization, funds for targeted financing are taken into account as resources are actually received. If the organization's accounting policy provides for the accounting of targeted financing funds as a third party's obligation to provide these funds arises, then the accounting reflects the occurrence of targeted financing (credit to account 86 "Targeted financing") and debt on these funds (debit to account 76 " Settlements with other debtors and creditors"). The actual receipt of materials is reflected in the debit of account 10 “Materials” and the credit of account 76 “Settlements with other debtors and creditors”. If targeted financing funds are used to repay accounts payable to suppliers of material assets, then the actual receipt of materials is reflected in the debit of account 10 “Materials” and the credit of account 60 “Settlements with suppliers and contractors”, and the repayment

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debt to the supplier is reflected as a decrease in debt for targeted financing (credit to account 76 “Settlements with other debtors and creditors”) and debt to suppliers (debit of account 60 “Settlements with suppliers and contractors”).

When registering material assets, the amounts of funds received from targeted financing are included in deferred income. These balances are reduced as non-operating income is recognized in the reporting period (when materials purchased using earmarked funds are released into production, etc.).

Gratuitous receipt of material assets is reflected in the debit of account 10 “Materials” and the credit of account 98 “Deferred income”, subaccount 02 “Gratuitous receipts”. Amounts recorded in account 98 “Deferred income” for material assets received free of charge are written off from this account to the credit of account 91 “Other income and expenses” as these values ​​are written off to the accounts of production costs (sales expenses).

The amounts of interest on loans and borrowings received for the purchase of materials, accrued before the acceptance of inventories for accounting, are debited to account 10 “Materials” and credited to accounts 66 “Calculations for short-term loans and borrowings”, 67 “Calculations for long-term loans and loans."

When accounting for materials at accounting prices, accounts 15 “Procurement and acquisition of material assets” and 16 “Deviation in the cost of material assets” are used. The supplier's price, the planned cost of acquisition, the actual cost of materials according to the previous month, or a fixed price approved for a certain period of time can be used as accounting prices. If accounting prices deviate significantly from market prices, they are subject to revision. Such deviations should not exceed, as a rule, ten percent. The difference between the cost of assets at accounting prices and the actual cost of acquiring these assets is reflected in account 16 “Deviations in the cost of material assets.”

If you keep records of the purchase of materials using account 15 “Procurement and acquisition of material assets,” the cost of materials in transit is not reflected in account 10 “Materials.”

Uninvoiced supplies of materials are accounted for in the debit of account 10 “Materials” and the credit of account 15 “Procurement and acquisition of material assets” and are taken into account in analytical and synthetic accounting at the accounting prices accepted in the organization. After receipt of settlement documents, their accounting price is adjusted taking into account the received settlement documents. At the same time, settlements with the supplier are clarified.

The actual consumption of materials in production or for other economic purposes is reflected in the credit of account 10 “Materials” in correspondence with the production cost accounts or other relevant accounts.

The transfer of materials to other organizations as a loan in kind, a contribution under a simple partnership agreement, or a contribution to the authorized capital of another organization is reflected in the credit of account 10 “Materials” and the debit of account 58 “Financial investments”.

To summarize and analyze information about the balances and movement of materials owned by the organization, account 10 is used. In the article you can find information about the features of accounting for account 10, as well as standard postings and examples of transactions with materials.

Accounting 10: features of accounting

Account 10 is intended for accumulating accounting data on raw materials, supplies, spare parts and semi-finished products owned by the organization.

Taking into account materials for production purposes, an organization, as a rule, reflects transactions for the receipt and write-off of inventory items in correspondence with production accounts:

Write-off/receipt of materials at trading enterprises is carried out using the sales expense account:

Transactions with materials that were used for the repair/purchase of OS are reflected in the accounting in correspondence with account 08:

Video lesson “Accounting 10 (Materials), postings, examples”

In this video lesson, Natalya Vasilievna Gandeva, an expert teacher at the site “Accounting and Tax Accounting for Dummies,” talks in detail about Account 10 “Materials”, accounting, standard postings and practical examples. To watch the video, click on it ⇓

You can get the slides for the presentation in the lesson using the link below.

Account 10 in accounting: receipt of materials

The arrival of materials at the warehouse can be carried out both on the basis of primary documents received from the supplier, and without them (the so-called uninvoiced delivery). Let's look at each of these operations with an example.

Delivery according to settlement documents

LLC “Gulliver” purchased materials from JSC “Market” - spare parts necessary for the production of products. The cost of components according to the delivery note was 247,500 rubles, VAT 37,754 rubles. Delivery of components to the warehouse cost Gulliver LLC 64,800 rubles, VAT 9,885 rubles.

Taking into account the received spare parts at actual cost, the accountant of Gulliver LLC made the following entries:

Uninvoiced delivery

Avers LLC entered into an agreement with the Central meat processing plant for the supply of minced meat. In April 2015, a delivery was made for which the Central MK did not provide payment documents. In April 2015, minced meat was transferred for the production of sausages. The cost of minced meat was reflected in accounting at market value (according to the cost of delivery of the previous batch of minced meat) - 147,200 rubles, VAT 22,454 rubles. In April 2015, the minced meat was put into production and sausages were made from it, which were sold in the same month at a price of 182,900 rubles, VAT 27,900 rubles. In May 2015, MK “Tsentralny” provided LLC “Avers” with documents according to which the cost of minced meat was 163,400 rubles, VAT 24,925 rubles.

The following entries were made in the accounting of Avers LLC:

Write-off of materials on account 10

The main operations for the disposal of materials from the warehouse are their write-off into production.

Let's consider an example: Revers LLC, whose activities are related to the automotive industry, procures spare parts. For this purpose, 143 units of spare parts were transferred from the warehouse to the workshop at a price of 341 rubles per unit. The purposes for using materials were not indicated in the invoice request.

The accountant of Revers LLC made the following entries in the accounting:

Material disposal operations may also be associated with technological losses incurred in excess of established standards or within their limits.

Let's consider an example: the accounting policy of JSC Industrialist approved the threshold of technological losses at the level of 0.65% of the weight of materials used in production. Based on the results of August 2015 at JSC Industrialist:

• 125 tons of sheet metal were processed;
• price of 1 ton of sheet metal – 24,700 rubles;
• total cost of processing – 3,087,500 rubles;
• actual losses - 0.95% (1.19 tons, 29,393 rubles).

Hidden text

• standard losses (weight) 0.65% * 125 t = 0.82 t;
• standard losses (cost) 0.82 t * 24,700 rub. = 20.254 rub.;
• standard losses (cost) RUB 29,393. – 20.254 rub. = 9.139 rub.

The following entries were made in the accounting records of Industrialist JSC.

Brief description of account 10

Information on the acquisition, availability and disposal of working capital, designated by the abbreviation MPZ or the word “materials”, is reflected in the synthetic account 10 of the same name. The procedure for accounting for materials is established by PBU 5/01 (Order of the Ministry of Finance dated 06/09/2001 No. 44n) and the Guidelines for accounting of MPZ (Order of the Ministry of Finance dated December 28, 2001 No. 119n).

The shelf life of the materials is less than one year.

Account 10 Materials is active, it records the company's property. The account balance is debit. The debit reflects the receipt of materials based on primary documents from the supplier, the credit reflects the write-off of inventories, disposal is recorded with internal primary expenditure documents. Document flow is carried out using standardized forms or on your own forms if they contain generally mandatory details.

There are two ways to determine the cost of inventories - based on the actual cost of acquisition (clause 62 of the Guidelines) or the accounting price (clause 80). For accounting using the first method, account 10 is used. When accounting for inventories at the accounting price, additional accounts 15 and 16 are used, but this is the topic of another article.

The write-off of materials is carried out in one of the ways (clause 16 of PBU 5/01): at the average cost, at the cost of each individual unit, or using the FIFO method.

The choice of subaccounts of account 10, accounting methods, methods of inclusion in cost groups and control over the movement of materials, as well as document flow are fixed in the accounting policy.

Analytical accounting on account 10 is carried out by item names, batches, warehouses, and divisions.

In accordance with PBU 5/01, the debit balance of account 10 is reflected in line 1210 “Inventories” in section II “Current assets” of the balance sheet.

NOTE! Accounting for materials that do not belong to the company is kept on off-balance sheet accounts (002 and 003). Materials purchased for resale on an ongoing basis are considered goods and are accounted for in account 41.

Subaccounts to account 10

Inventory recorded on account 10 includes material assets in the form of inventories, which are intended for the manufacture of products or the economic needs of the company (raw materials, semi-finished products, fuel, spare parts, building materials, equipment, tools, etc.), paragraph 42 Methodical instructions.

The Chart of Accounts (Order of the Ministry of Finance dated October 31, 2000 No. 94n) and the Instructions for its application propose the following subaccounts of account 10 in accounting.

Opening all sub-accounts is not necessary. The organization itself determines which subaccounts are needed to maintain inventory accounting. For specific activities, you can open other subaccounts.

Typical transactions for account 10

The correspondence in the accounting of account 10 with other accounts depends on the source of receipt or direction of disposal of inventories.

Basic postings for account 10 (without using accounts 15 and 16):

1. Receipt of inventories from the supplier.

1. Other methods of receiving materials.

1. Disposal of materials.

NOTE! With simplified accounting, costs for the purchase and delivery of materials can be included in expenses for ordinary activities as they occur.

Don't know your rights?

Data on the availability and movement (distribution) of raw materials, spare parts, fuel, household supplies, containers, equipment and similar objects is summarized by account 10 in accounting classified as valuables. According to the article in question, among other things, information about items being processed and in transit is recorded. Let's take a closer look at account 10 in accounting: postings, specifics of data reflection.

General information

The chart of accounts establishes certain rules by which information on certain items is reflected. They are determined depending on the specifics of the enterprise’s activities. Account 10 “Materials” records raw materials in the following ways:

1. Based on the actual cost of acquisition (procurement).
2. At the discount price.

A slightly different scheme applies to enterprises producing agricultural products. Self-produced goods are recorded at planned cost. After the final reporting cost estimate is generated, it is adjusted to the actual cost estimate. When reflected at the average purchase price, purchase price (procurement), etc., the difference between the cost of objects is shown on the account. 16.

Account 10 in accounting: subaccounts

Additionally, articles can be opened:

Raw materials

Account 10.01 in accounting reflects information about the presence and movement of valuables included in the structure of manufactured products, forming their basis or acting as necessary components in production. It also reflects information about auxiliary facilities that are involved in the manufacture of products or are used for economic, technical purposes, to facilitate the production process. This article covers agricultural goods prepared for processing.

Semi-finished products, components, parts and structures

According to subaccount. 10.2 are purchased, ready-made objects purchased for completing manufactured products (construction). Such valuables require investment in their processing or assembly. Products purchased for assembly, the cost of which is not included in the cost of manufactured products, are recorded on the account. 41. Enterprises that are engaged in research, technological, and design work, purchasing devices, tools, special equipment and other devices as components from third-party companies, record them on the subaccount. 10.2.

Fuel

According to subaccount. 10.3 passes petroleum products (gasoline, kerosene, diesel fuel, oil, etc.), lubricants. They are intended for vehicle operation, heating and energy generation, as well as gaseous and solid (wood, coal, peat, etc.) fuel, and technological needs. If the enterprise uses coupons for petroleum products, they are also recorded according to the subaccount. 10.3.

Container objects

On subaccount 10.4 takes into account all types of containers, except those used as household equipment. This article covers parts and raw materials intended for the production of packaging and its repair. These, in particular, include barrel stave, parts for assembly, hoop iron, etc. Items that are intended for additional equipment of barges, wagons, ships and other vehicles to ensure the safety of transported products are taken into account according to the subaccount. 10.1. Trade enterprises record the presence and movement of containers (under goods and empty) on the account. 41.

Spare parts

They are shown by the subaccount. 10.5 (accounting account). This article covers parts purchased or produced to achieve the goals of the enterprise’s activities, intended to replace worn-out parts of machines, vehicles, equipment, and repairs. Information about car tires in circulation and stock is also reflected here. The article shows the movement of the exchange fleet of equipment, complete machines, units, components, engines, which is created in repair departments, factories, and technical points. Car tires (rim tape, tube, tire), which are in stock and on the wheels of the vehicle, included in its initial cost, are transferred to the operating system.

Other items

On subaccount 10.6 reflect the presence and movement of:

• Industrial waste. These include, in particular, shavings, trimmings, stumps, and so on.
• An irreparable marriage.
• Scrap rubber and worn-out tires.
• Material assets that were received from OS, not intended for use as materials or spare parts. These include, for example, waste materials and scrap metal.

Industrial waste and secondary raw materials, which are used as solid fuel, are recorded on the subaccount. 10.3.

Outsourced objects

According to subaccount. 10.7 materials are processed, the cost of which will subsequently be included in the costs of manufacturing products obtained from them. The costs of the relevant operations paid to third parties and persons are included directly in the debit of the accounts in which the objects received after processing are recorded.

Other articles

Subaccount 10.8 is used by property developers. It carries materials that are used directly in the process of construction and installation activities, as well as in the manufacture of parts, construction and finishing of structures, parts of structures, buildings. On subaccount 10.8 also takes into account other items that are necessary for construction needs (for example, explosives). According to subaccount. 10.9 includes inventory, household supplies, tools and other objects that are included in working capital.

Additionally

The above articles are not all that can reveal account 10 in accounting. Sub-accounts are formed in accordance with the industry focus of the company. In particular, this is relevant for enterprises producing agricultural products. Additional subaccounts of article 10 can be created to reflect the movement and availability of:

Admission

The chart of accounts allows for the reflection of the receipt of raw materials according to the account. 15, recording the acquisition and preparation of mat. values ​​or by account 16, showing the deviation in their value, as well as without their inclusion in the records. The choice will depend on the financial policy approved by the enterprise. When using the account. 15 and count. 16, in accordance with the calculation documentation received by the organization, an entry is made: Db 15 Kd 60 (20, 23, 71, 76, etc.).

Explanations

The credit of accounts will correspond to the sources of receipt of materials and the nature of expenses. An entry according to DB 15 and Kd 60 is made regardless of the time the enterprise received the objects - before or after acceptance of the settlement documentation. Capitalization is carried out on the account. 10. The chart of accounts includes in the record Cd account. 60. In this case, the valuables are not included in the warehouse. Their actual consumption in production or for other economic purposes is reflected in the CD account. 10 in correspondence with accounts for accounting for production/sales costs. Other relevant articles may also be used. To close account 10 in accounting, write-off, sale, gratuitous transfer and other disposal of objects are reflected at the corresponding cost on the DB account. 91. Analytics is carried out by storage locations of valuables and individual items (sizes, varieties, types, etc.).

Accounting: account 10 "Materials" (structure)

To understand the nature of the article, it is necessary to highlight a number of key points. First of all, the category itself, which is reflected by score 10, is subject to consideration - “materials”. They represent any objects from which, after processing, finished products are created. The accounting plan refers to them as values ​​reflected in the property of the enterprise. Objects that are present in the organization, but which it does not legally own, are reflected in the account. 002 or 003. The decisive factor in determining the values ​​that are included in account 10 in accounting is not the fact that they are in warehouses, but the existence of ownership rights to them.

Note

The above means that objects that may be exactly the same, lying in the same pile, are reflected differently. Objects to which ownership has been transferred, but are not present in warehouses, are included in account 10. In accounting, this category primarily includes objects in transit. The supplier handed over, for example, valuables to the railway station and ordered them to be transported to the buyer’s address. As soon as the cargo was accepted by the railway, it became the property of the acquirer (unless the contract provides otherwise). Theoretically, from this moment on, entries should be made in the buyer’s accounting records. But records are made only upon receipt of the appropriate documentation, which confirms the shipment dates.

Redirection of values

Objects may act as the property of an enterprise, but will never be delivered to its warehouses. For example, this occurs in cases when, on behalf of an organization from Moscow, a batch of raw materials is purchased in Vladivostok and, by its own order, it is resold to Novosibirsk. From the moment of purchase until shipment, the valuables are located in Vladivostok. Nobody saw them in Moscow. However, they were owned by the enterprise. In this regard, before the acquisition from Novosibirsk, entries must be made in the accounting records of the Moscow organization.

Recycling

Objects for which the enterprise retains ownership, but they are transferred to a third-party company for processing, are reflected in account 10. In accounting, entries in this case do not imply crediting the item. This circumstance follows from the principles of reporting. In particular, this refers to the fact that only those values ​​that are owned by the enterprise can be reflected on the balance sheet. This principle, however, contradicts the position of priority of content over forms. It is accepted both in foreign practice and in domestic PBU 1/98. This principle instructs the specialist not to start from legal categories, but to focus on the actual state of affairs. For example, the customer's paper is present in the warehouse along with the company's own paper. There will be no difference regarding the financial responsibility of employees and the technology for further use of valuables. Both papers must be recorded in one article. But according to the Plan, the same values ​​under the same financial responsibility will be taken into account in different accounts.

Posting

All received valuables, the ownership of which has transferred to the company, must be reflected in the DB account. 10. But in this case a number of questions arise. The first of them: what to do if the ownership of the enterprise has been transferred, but the accounting department does not know about it and cannot find out? There is a rule that no records are made without documentation. But if we are guided by IFRS standards, then as soon as the supplier has shipped the goods, a fax or electronic notification about the transaction must be sent to the specialist. In this case, the entry is made:

• db 10.
• Db 19 (VAT on purchased values).
• CD 60.

In this case, the company's reporting will show the real situation in the enterprise. In this case, the asset will reflect all goods that are owned by the company. The liability will show the actual accounts payable. But in this case, inventory of objects is complicated. It can be carried out using documentation of dubious legal force (faxes and similar papers). In the case under consideration, it is more correct to recognize the legal rather than the economic interpretation.

No prices in documents

After receiving settlement papers from the supplier, if a discrepancy is identified between the cost at which the objects were accepted and the amounts given in them, corrective entries are made. Traditionally, the amount indicated in the settlement documentation is reversed for uninvoiced deliveries. Account 10 in accounting is debited along with the account. 19. The account is credited. 60. But these records cannot in all cases be displayed in computer programs existing today. In this regard, account 10 in accounting is debited together with the account. 19 in correspondence with account. 60 for the difference between the cost given in the calculation documentation and the price at which the objects were accepted, if it is lower.

What to do if the purchase price is encumbered

If the enterprise does not use discount prices, materials are received according to the actual purchase price. In some companies, specialists include transportation and other costs that are included in the cost price in the purchase price. However, experts believe that this work is inappropriate. Since one accompanying document contains several names of objects, difficulties may arise when distributing total costs between individual types of values. There are many ways out of this situation. Distribution can be carried out proportionally:

• Cost.
• Transportation distances.
• Production significance (according to conditional, special and pre-established coefficients).
• Weight and so on.

However, with great labor intensity, such distributions are always conditional in nature, distort the purchase price, and, importantly, the variability of object valuations increases. In this regard, it would be most appropriate to concentrate all expenses related to the acquisition of valuables in the corresponding subaccount 10.10, which records transportation and procurement costs. At the end of the period, costs are distributed between the total balance of assets and the total cost of objects sent to production.

Formation of nomenclature

Three features of this process should be noted:

1. The name is a group of values ​​of a homogeneous purpose. For each unit of these objects, an unambiguous accounting value is established.
2. Name - homogeneous raw materials with the same cost of receipt. In the accounting nomenclature, a number of positions is formed that corresponds to the number of varieties of prices for accepted values.
3. A name is considered to be a group of objects of a similar purpose, the capitalization of which is carried out at the actual cost of receipt.

The last option acts as a compromise between the first two. However, in this situation, the problem arises of choosing specific prices at which the disposal materials are valued.

Important point

Clause 6 of Order No. 44 of the Ministry of Finance establishes a special procedure for the formation of the actual cost of assets that are purchased under contracts, the terms of which provide for the repayment of obligations in ruble amounts equivalent to prices in foreign currency. The enterprise's costs for the purchase of objects are determined taking into account the amount differences that arise before the inclusion of inventories in accounting. An important point needs to be mentioned here. Accounts payable and valuables are included in accounting at the same time. Perhaps in this case we mean reflecting objects directly according to the article in question, and not according to the account. 15. But this approach presupposes a special procedure for accounting for differences in amounts for uninvoiced supplies. In all other cases, deviations must be recorded on the account. 91 and do not form an assessment of the material costs of the enterprise.

Account 10 “Materials” is intended to summarize information about the availability and movement of raw materials, materials, fuel, spare parts, inventory and household supplies, containers, etc. assets of the organization (including those in transit and processing).

Materials are accounted for on account 10 “Materials” at the actual cost of their acquisition (procurement) or accounting prices.

Organizations engaged in the production of agricultural products, products of their own production of the reporting year, reflected in account 10 “Materials”, are taken into account at the planned cost during this year (before the preparation of the annual reporting calculation). After preparing the annual reporting cost estimate, the planned cost of materials is adjusted to the actual cost.

When accounting for materials at accounting prices (planned cost of acquisition (procurement), average purchase prices, etc.), the difference between the cost of valuables at these prices and the actual cost of acquisition (procurement) of valuables is reflected in account 16 “Deviation in the cost of materials.”

Subaccounts can be opened for account 10 “Materials”:

10-1 “Raw materials and supplies”;

10-2 “Purchased semi-finished products and components, structures and parts”;

10-3 “Fuel”;

10-4 “Containers and packaging materials”;

10-5 “Spare parts”;

10-6 “Other materials”;

10-7 “Materials transferred for processing to third parties”;

10-8 “Building materials”;

10-9 “Inventory and household supplies”;

10-10 “Special equipment and special clothing in the warehouse”;

10-11 “Special equipment and special clothing in operation”, etc.”

Subaccount 10-1 “Raw materials and supplies” takes into account the presence and movement of: raw materials and basic materials (including construction materials from contractors) that are part of the manufactured product, forming its basis, or which are necessary components in its manufacture; auxiliary materials that are involved in the production of products or are consumed for economic needs, technical purposes, or to assist the production process; agricultural products prepared for processing, etc.

Subaccount 10-2 “Purchased semi-finished products and components, structures and parts” takes into account the availability and movement of purchased semi-finished products, finished components (including building structures and parts from contractors) purchased to complete manufactured products (construction), which require costs for their processing or assembly. Products purchased for assembly, the cost of which is not included in the cost of production, are recorded on account 41 “Goods”.

Organizations engaged in carrying out research, design and technological work, purchasing special equipment, tools, fixtures and other devices that they need as components for carrying out this work on a specific research or design topic, take into account these values ​​​​in subaccount 10 -2 “Purchased semi-finished products and components, structures and parts.”

Subaccount 10-3 “Fuel” takes into account the presence and movement of petroleum products (oil, diesel fuel, kerosene, gasoline, etc.) and lubricants intended for the operation of vehicles, technological needs of production, energy generation and heating, solid (coal, peat , firewood, etc.) and gaseous fuel.

Subaccount 10-4 “Containers and packaging materials” takes into account the presence and movement of all types of containers (except for those used as household equipment), as well as materials and parts intended for the manufacture of containers and their repair (parts for assembling boxes, barrel staves, hoop iron and etc.). Items intended for additional equipment of cars, barges, ships and other vehicles in order to ensure the safety of shipped products are accounted for in subaccount 10-1 “Raw materials and materials”.

Organizations carrying out trading activities take into account containers under goods and empty containers in account 41 “Goods”.

Subaccount 10-5 “Spare parts” takes into account the availability and movement of spare parts purchased or manufactured for the needs of the main activity, intended for repairs, replacement of worn parts of machines, equipment, vehicles, etc., as well as car tires in stock and turnover. It also takes into account the movement of the exchange fund of complete machines, equipment, engines, components, and assemblies created in the repair departments of organizations, at technical exchange points and repair plants.

Car tires (tire, tube and rim tape), located on wheels and in stock with a vehicle, included in its initial cost, are taken into account as part of fixed assets.

Subaccount 10-6 “Other materials” takes into account the presence and movement of production waste (stumps, scraps, shavings, etc.); irreparable marriage; material assets received from the disposal of fixed assets that cannot be used as materials, fuel or spare parts in a given organization (scrap metal, waste materials); worn tires and scrap rubber, etc. Production waste and secondary material assets used as solid fuel are accounted for in subaccount 10-3 “Fuel”.

Subaccount 10-7 “Materials transferred for external processing” takes into account the movement of materials transferred for external processing, the cost of which is subsequently included in the costs of production of products obtained from them. Costs for processing materials paid to third-party organizations and individuals are charged directly to the debit of accounts that record products obtained from processing.

Subaccount 10-8 “Building materials” is used by real estate developers. It takes into account the presence and movement of materials used directly in the process of construction and installation work, for the manufacture of building parts, for the construction and finishing of structures and parts of buildings and structures, building structures and parts, as well as other material assets necessary for construction needs (explosives substances, etc.).

Subaccount 10-9 “Inventory and household supplies” takes into account the presence and movement of inventory, tools, household supplies and other means of labor, which are included in the funds in circulation.

Subaccount 10-10 “Special equipment and special clothing in the warehouse” is intended to account for the receipt, accrual and movement of special tools, special devices, special equipment and special clothing located in the organization’s warehouses or other storage areas.

Subaccount 10-11 “Special equipment and special clothing in operation” takes into account the receipt and availability of special tools, special devices, special equipment and special clothing for operation (in the production of products, performance of work, provision of services, for the management needs of the organization). The credit of subaccount 10-11 reflects the repayment (transfer) of the cost of special tools, special devices, special equipment and special clothing to the cost of products (works, services) in correspondence with the debit of cost accounts, and the write-off of the residual value of objects upon their early disposal in correspondence with the debit of the account for other income and expenses.

Organizations engaged in the production of agricultural products can open separate sub-accounts for account 10 “Materials” to account for: seeds, planting material and feed (purchased and own production); mineral fertilizers; pesticides used to control pests and diseases of agricultural crops; biological products, medicines and chemicals used to combat diseases of farm animals, etc.

Depending on the accounting policy adopted by the organization, the receipt of materials can be reflected using the accounts “Procurement and acquisition of material assets” and “Deviation in the cost of material assets” or without using them.

If an organization uses the accounts “Procurement and acquisition of material assets” and “Deviation in the cost of material assets”, based on the payment documents received by the organization from suppliers, an entry is made in the debit of account 15 “Procurement and acquisition of material assets” and in the credit of the accounts “Settlements with suppliers and contractors” ", "Main production", "Auxiliary production", "Settlements with accountable persons", "Settlements with various debtors and creditors", etc. depending on where certain values ​​came from, and on the nature of the costs of procuring and delivering materials to the organization. In this case, an entry in the debit of account 15 “Procurement and acquisition of material assets” and the credit of account 60 “Settlements with suppliers and contractors” is made regardless of when the materials arrived at the organization - before or after receiving the supplier’s settlement documents.

The posting of materials actually received by the organization is reflected by an entry in the debit of account 10 “Materials” and the credit of account 15 “Procurement and acquisition of material assets.”

If the organization does not use the accounts “Procurement and acquisition of material assets” and “Deviation in the cost of material assets”, the posting of materials is reflected by an entry in the debit of account 10 “Materials” and the credit of the accounts “Settlements with suppliers and contractors”, “Main production”, “Auxiliary proceedings”, “Settlements with accountable persons”, “Settlements with various debtors and creditors”, etc. depending on where certain values ​​came from, and on the nature of the costs of procuring and delivering materials to the organization. In this case, materials are accepted for accounting regardless of when they were received - before or after receipt of the supplier's payment documents.

The cost of materials remaining in transit at the end of the month or not removed from suppliers’ warehouses is reflected at the end of the month as a debit to account 10 “Materials” and a credit